MacKiewicz v. Douglas County

The issue here is whether intangible personal property located in Nebraska is subject to inheritance tax in this state when a decedent’s estate is probated here and the testator was a Texas resident at the time of his death.

The Douglas County Court held that under Neb. Rev. Stat. § 77-2007.01 (Reissue 1990) of the Uniform Reciprocal Transfer Tax Act, such intangible personal property is not subject to this state’s inheritance tax. The district court for Douglas County reversed the county court and held that such intangible property is taxable in Nebraska.

The personal representative timely…